Bulk Sales Unit

A bulk sale is the sale, transfer, or assignment of an individual or company’s business asset(s). This can be in whole or in part. To collect the proper taxes, the purchaser must notify the Division anytime there is a bulk sale.
Assets subject to bulk sale may include:

Tangible property such as inventory or materials;

Real property (land, buildings etc.); and

Intangible assets, such as goodwill.

Assets not subject to bulk sale include:

Retail sales to customers; and

Any sales made in the ordinary course of business.

Reporting a Bulk Sale
Complete Form C-9600 54 kb and submit with a copy of the contract at least 10 business days before the closing date. You must submit the documents by registered/certified mail or overnight mail service.